IBRAHIM JAHIRHUSSAIN,COIMBATORE vs. ITO, NON CORPORATE CIRCLE-2,, COIMBATORE

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ITA 253/CHNY/2024Status: DisposedITAT Chennai17 April 2024AY 2010-11Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, while acknowledging the assessee's negligence, granted another opportunity for the assessee to substantiate its case based on the principle of natural justice. The impugned order was set aside, and the assessment was restored to the AO for de novo assessment.

What were the facts?

The assessee's appeal for AY 2010-11 arose from an assessment framed on a best judgment basis, with an addition of Rs. 75 Lacs. The assessee failed to make an effective representation during appellate proceedings, leading to the confirmation of the assessment.

What were the issues?

Whether the assessee should be granted another opportunity to present their case despite prior negligence, and if so, under what conditions.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM

आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, "ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ (िनधा9रणवष9 / Assessment Year: 2010-11) Mr. Ibrahim Jahirhussain ITO बनाम/ Vs. 168C, 3rd Street, K.K.Pudur, Non-Corporate Circle-2, Saibaba Colony, Coimbatore-641 038. Coimbatore. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ACCPJ-6790-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant by : Shri S. Girish Kumar (Advocate)-Ld.AR " थ"कीओरसे/Respondent by : Shri P. Sajit Kumar (JCIT)-Ld. Sr. DR सुनवाई की तारीख/Date of Hearing : 17-04-2024 घोषणा की तारीख /Date of Pronouncement : 17-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

1.

Aforesaid appeal by assessee for Assessment Year (AY) 2010-11 arises out of the order of learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [CIT(A)] dated 10-12-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 147 r.w.s 143(3) of the Act on 28-12-2017. The Ld. AO framed assessment on best judgment basis and made addition of Rs.75 Lacs. During appellate proceedings, the assessee failed to make any effective representation and accordingly, the assessment was confirmed. Aggrieved, the assessee is in further appeal before us. The Ld. AR has prayed for another opportunity of hearing which has been opposed by Ld. Sr. DR.

2.

Though the assessee has remained negligent, however, keeping in mind the principle of natural justice, we deem it fit to grant another opportunity to the assessee to substantiate its case. Accordingly, the impugned order is set aside and the assessment is restored back to the file of Ld. AO for de novo assessment with a direction to the assessee to substantiate its case. The same would come at a cost of Rs.5,000/- which shall be deposited by the assessee within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High Court of Madras. The proof of the same shall be furnished by the assessee to learned AO who shall proceed for de novo assessment after affording opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith failing which Ld. AO shall be at liberty to proceed with the assessment on merits. 4. The appeal stand allowed for statistical purposes. Order pronounced in open court on 17th April, 2024. sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) "ाियक सद3 / JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 17-04-2024 DS आदेशकीUितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ"/Appellant 2. " थ"/Respondent 3. आयकरआयु</CIT 4. िवभागीय"ितिनिध/DR 5. गाडAफाईल/GF

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